[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR142.13]



[Page 47-48]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 142_ENTRY PROCESS--Table of Contents

 

                  Subpart B_Entry Summary Documentation

 

Sec.  142.13  When entry summary must be filed at time of entry.



    (a) Authority of port director. The port director may require that 

the entry summary documentation be filed and that estimated duties, if 

any, be deposited at the time of entry before the merchandise is 

released if the importer:



[[Page 48]]



    (1) Has failed repeatedly to file timely entry summary documentation 

without justification,

    (2) Has not taken prompt action to settle a claim for liquidated 

damages issued under Sec.  142.15 for failure to file entry summary 

documentation timely, or a claim for liquidated damages issued under the 

basic importation and entry bond for failure to deposit estimated 

duties, taxes and charges timely, as provided in such bond. ``Prompt 

action'' means that the importer, within the time specified in a claim 

for liquidated damages, shall petition for relief or pay the amount 

claimed and, in appropriate cases, file the entry summary documentation 

and deposit estimated duties, if any, or

    (3) Has repeatedly delivered entry summary documentation, which is 

incomplete or which contains erroneous information.

    (4) Is substantially or habitually delinquent in the payment of 

Customs bills. See Sec.  142.14.

    (b) Special classes of merchandise--(1) Quota-class merchandise. 

Quota-class merchandise shall not be released upon delivery of entry 

documentation before presentation of:

    (i) An entry summary for consumption with estimated duties attached; 

or

    (ii) A withdrawal for consumption with estimated duties attached; or

    (iii) An entry summary for consumption, without the estimated duties 

attached, if the entry/entry summary information and a valid scheduled 

statement date have been successfully received by Customs via the 

Automated Broker Interface. (See part 132 and Sec.  24.25 of this 

chapter.)

    (2) Other classes of merchandise. Entry summary documentation, with 

estimated duties attached, or a withdrawal for consumption with 

estimated duties attached, or an entry summary for consumption, without 

the estimated duties attached if the entry/entry summary information and 

a valid scheduled statement date have previously been transmitted to 

Customs via the Automated Broker Interface (see Sec.  24.25 of this 

chapter) shall be filed at the time of entry before release of any other 

merchandise of a class designated by Customs Headquarters.

    (c) [Reserved]

    (d) Brokers; restriction. A broker shall not circumvent an action 

taken under this section by applying for release of the importer's 

merchandise in the broker's name and under the broker's bond.



[T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 89-104, 54 

FR 50498, Dec. 7, 1989; T.D. 93-37, 58 FR 30984, May 28, 1993; T.D. 95-

77, 60 FR 50020, Sept. 27, 1995]